The tax commissioner may discipline or dismiss any employee of
the department of taxation who fails to timely file an annual return required
under section
5747.08 of the Revised Code for
any taxable year during which the employee is employed by the department. The
commissioner may condition employment or continued employment with the
department upon timely compliance with any other requirement of the laws,
rules, or ordinances of federal, state, or local taxing authorities and may
discipline or dismiss any employee of the department who fails to timely comply
with any other requirement of those laws, rules, or ordinances.